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  • Permanent establishment



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    A permanent establishment is widely defined in subsection 6(1). Generally, it can be described as a place through or at which an entity in Australia conducts its business in another country. A permanent establishment has been referred to as a branch in this Guide.

    Last modified: 05 Dec 2006QC 18000